基于生态发展视角下的矿产企业环境会计披露研究

发布时间：2018-02-11 16:26

  本文关键词： 生态发展 环境敏感企业 环境会计披露　出处：《企业经济》2017年09期 　论文类型：期刊论文

【摘要】：在生态环境不断恶化的背景下,基于生态补偿而产生的环境会计理论已经成为会计理论新的研究方向,但这些研究大多还停留在环境会计的理论层面,具体实践的核算和披露尚不完善。本文结合国内外相关学者的研究,基于生态发展的理论视角,选取环境敏感矿产企业作为研究对象,阐述其环境会计信息披露较少、要素难以核算、披露主动性不强等客观事实,分析其存在的环境会计立法不健全、监管形式单一、公众参与意识不强等问题,并提出完善立法、明确要素计量、制定其他配套措施以及设置相关会计科目等解决建议。
[Abstract]:Under the background of the deterioration of ecological environment, the environmental accounting theory based on ecological compensation has become a new research direction of accounting theory, but most of these studies remain at the theoretical level of environmental accounting. The specific practice of accounting and disclosure is not perfect. Based on the research of domestic and foreign scholars, based on the theoretical perspective of ecological development, select the environmentally sensitive mineral enterprises as the research object, explain that the environmental accounting information disclosure is less. Factors are difficult to account, disclosure initiative is not strong and other objective facts, analysis of its existing environmental accounting legislation is not perfect, the form of supervision is single, the public participation awareness is not strong, and put forward to perfect legislation, make clear the measurement of elements, etc. Develop other supporting measures and set up related accounting subjects and other solutions.
【作者单位】： 东华理工大学经管学院;
【基金】：2014年度东华理工大学地质经济与管理研究中心开放基金项目“基于江西省矿产资源可持续发展视角的环境会计问题研究”(项目编号:14gl04) 江西省科技厅软科学研究计划项目“低碳经济与江西铀矿业发展互动机制研究”(项目编号:2010DR01101)
【分类号】：F406.7;F426.1;X196
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本文编号：1503490